Disagree with a superior, or a person in authority
..

Sample 1:
While I understand the need to restructure our department, I disagree with the plan to lay off nearly half of my staff. This team has worked remarkably well to implement the ambitious plan you proposed last year, and I feel it would be a mistake to break them up.

I would like to meet with you to discuss more modest ways of improving our department’s efficiency without the problems that a large layoff could cause. I will be very happy to meet at your convenience. Please let me know when you have time to hear my proposal.

Sample 2:
I want you to know that I respect you as a manager and that the following does not change that regard. I have studied the issues concerning the Doe project and am certain our present course of action is detrimental and should be corrected. I strongly disagree with the cost and time estimates given and am certain the costs we will incur far outweigh the benefits.

I am writing a detailed justification and, with your permission, will be prepared to brief you by Monday. I will need one hour of your time. I am confident you will make some changes after hearing what I have documented.

Sample 3:
I must state that I disagree with your assignment of my student, John Doe, to detention last Friday. I was in the midst of disciplining Harold in the manner recommended by the school counselor when you walked up and sent Harold to detention. I feel that by doing this without discussing it with me first, you undermined the authority I have earned in my classroom. I would be glad to meet with you to discuss issues of discipline and authority in the classroom so that we can better understand each other in these areas.

source: businessletters.com
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